When Drawing Up the Cash Flow Statement, a Step in Determining

When drawing up the Cash Flow statement, a step in determining the cash flow from operating activities is

A) Adding accumulated amortization to net income after-tax
B) Adding accumulated amortization to net income before tax
C) Deducting increases in current liabilities and adding decreases in current liabilities
D) Adding the gain on the sale of capital assets, such as land and buildings
E) Deducting increases in current assets and adding decreases in current assets